ENTITY: - **Orsted**
DATE: 13-03-2026

**Forensic Audit Memo – Ørsted (Offshore Wind Energy)**

**Objective:** Assess financial and operational integrity of Ørsted’s offshore wind projects, focusing on cost overruns, contract compliance, and supply chain transparency.

**Scope:** Review project documentation, vendor contracts, and financial records for anomalies, including procurement irregularities and revenue recognition discrepancies.

**Findings:** Preliminary analysis indicates potential discrepancies in subcontractor invoicing and project cost reporting. Further investigation required.

**Recommendation:** Conduct deep-dive forensic accounting on high-risk projects, with emphasis on audit trails and third-party validation.

**Confidentiality:** Restricted to authorized personnel only.

*[Date]*
*[Your Name/Title]*

[NOTARIZED BY 2A AGENCY]